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Taxation, Business Environment and FDI Location in OECD Countries
Hajkova, Dana; Nicoletti, Giuseppe; Vartia, Laura; Yoo, … - Economics Department, Organisation de Coopération et … - 2006
This paper assesses the importance of taxation on foreign direct investment contributing to the literature in two ways … include many relevant aspects of FDI taxation. Second, it controls for a large set of additional policy and non-policy factors … results suggest that corporate taxation has a non-negligible impact on FDI location choices. However, the results suggest that …
Persistent link: https://www.econbiz.de/10005045668
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Corporate Taxation of Foreign Direct Investment Income 1991-2001
Yoo, Kwang-Yeol - Economics Department, Organisation de Coopération et … - 2003
This paper constructs indicators of tax burden on FDI in order to review their trends and cross-country patterns. Over the 1990s, the overall tax burden on inward FDI (measured by the effective marginal tax rates) fell by 8 percentage points, reflecting corporate tax reforms in some OECD...
Persistent link: https://www.econbiz.de/10005046197
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Reducing Poverty in Estonia Through Activation and Better Targeting
Flèche, Sarah; Radziwill, Artur - Economics Department, Organisation de Coopération et … - 2012
The crisis revealed the need for a strategic review of the existing social protection system in Estonia. Extreme income fluctuations on one side and low social benefits on the other side exposed fragile groups in the population to a significant poverty risk. The government has recently...
Persistent link: https://www.econbiz.de/10011276944
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Improving Taxes and Transfers in Australia
Hemmings, Philip; Tuske, Annamaria - Economics Department, Organisation de Coopération et … - 2015
reduction. This review particularly recommends shifting away from income taxation to indirect taxation, for instance by raising … reform to vehicle-related taxation. This Working Paper relates to the 2014 OECD Economic Survey of Australia (www … pour la réduction des émissions de gaz à effet de serre et appuie la réforme de la taxation des véhicules. Ce Document de …
Persistent link: https://www.econbiz.de/10011276985
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Taxation and Economic Growth
Johansson, Åsa; Heady, Chistopher; Arnold, Jens; Brys, Bert - Economics Department, Organisation de Coopération et … - 2008
-designing taxation within each of the broad tax categories could in some cases ensure sizeable efficiency gains. For example, reduced …
Persistent link: https://www.econbiz.de/10005045631
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Reforming the Polish Tax System to Improve its Efficiency
Serres, Alain de - Economics Department, Organisation de Coopération et … - 2008
The Polish tax system is characterised by high social security contributions for both employers and employees. As a result, Poland has one of the highest tax wedges in the OECD, despite relatively low personal income tax rates. This, combined with a relatively high minimum wage and generous...
Persistent link: https://www.econbiz.de/10005046187
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Enhancing the Globalisation of Korea
Jones, Randall S.; Yoon, Taesik - Economics Department, Organisation de Coopération et … - 2008
Globalisation through foreign direct investment (FDI), international trade and international movements of labour is a key force driving economic growth. Although Korea has become more integrated in the world economy over the past decade, it still ranks low in terms of import penetration, the...
Persistent link: https://www.econbiz.de/10005045802
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OECD's FDI Regulatory Restrictiveness Index: Revision and Extension to more Economies
Koyama, Takeshi; Golub, Stephen S. - Economics Department, Organisation de Coopération et … - 2006
This paper provides a revised measure of regulatory restrictions on inward foreign direct investment (FDI)for OECD countries and extends the approach to 13 non-member countries. The methodology is largely similar to that adopted in the previous version of the OECD indicator and covers three...
Persistent link: https://www.econbiz.de/10005045900
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The Internationalisation of Production, International Outsourcing and Employment in the OECD
Molnár, Margit; Pain, Nigel; Taglioni, Daria - Economics Department, Organisation de Coopération et … - 2007
This paper reviews some of the possible changes that may occur in the national labour markets of many OECD countries as a result of international trade and the internationalisation of production by multinational companies, with a particular focus on the impact of outward foreign direct...
Persistent link: https://www.econbiz.de/10005045949
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Measures Of Restrictions on Inward Foreign Direct Investment for OECD Countries
Golub, Stephen S. - Economics Department, Organisation de Coopération et … - 2003
This paper provides new measures of restrictions on inward foreign direct investment (FDI) for OECD countries. Several different types of restrictions are considered: limitations on foreign ownership, screening or notification procedures, and management and operational restrictions. These...
Persistent link: https://www.econbiz.de/10005046120